With the development of the times and the heated competition of industries in the economic environment,enterprises are paying more and more attention to the overall operation and planning of future development.In order to promote enterprises to strengthen management accounting work,enhance internal management level and promote economic transformation and upgrading,the Ministry of Finance has formulated and issued the first 22 application guidelines of management accounting,such as "Guidelines for the Application of Management Accounting No.100-Strategic Management".As the core part of enterprise strategic management,enterprise financial strategic management plays an important role in forming core competitiveness and achieving healthy and sustainable development in competition.Under the background of "Internet +" in the retail industry,the competition among domestic chain retailers is becoming increasingly fierce.The application of Internet technology has provided a powerful driving force for chain retailers to achieve leaping development.As the leader of retail industry in China,Suning has accumulated rich experience in domestic chain retail industry after 20 years of rapid development.Under the background of rapid technological updates and frequent market changes,Suning put forward a new model of online and offline O2 O retailing in 2013.It further integrates online and offline resources,devotes itself to the realization of full-range operation and full-channel sales expansion,and formulates corresponding financial strategies around the enterprise development strategy.Therefore,this paper will analyze the basic content of the financial strategic management of Suning and put forward relevant optimization suggestions.Firstly,this paper elaborates the relevant concepts of financial strategic management,which provides theoretical basis for further analysis of the case of Suning Financial Strategic Management.Then,it introduces the basic situation of Suning,and focuses on the analysis of Suning Financial Strategic Environment.Then,through SWOT analysis,it further elaborates the advantages and disadvantages of Suning Financial Strategic Environment.Collection and collation of relevant data,focusing on the analysis of the specific situation of the current Suning financial strategy,mainly from the status quo of investment strategy,financing strategy and income distribution strategy to analyze and elaborate one by one,and make a brief evaluation of the current financial strategy;finally,based on the actual situation of the current development of Suning in the transition period,the article on the basis of the financial war of Suning.Suggestions for improvement are put forward for the optimization of slightly managed enterprises so as to enable decision-makers to adjust measures to local conditions,take comprehensive consideration of internal and external environment of enterprises,refine financial strategic management,formulate financial strategies suitable for their own development,better evade financial risks of enterprises,and enable enterprises to stand in an invincible position in the market torrent. |